Missouri 2026 Regular Session

Missouri Senate Bill SB1521

Introduced
1/7/26  
Introduced
12/31/69  

Caption

Modifies provisions relating to notifications for increased property assessments

Impact

The implementation of SB1521 is expected to impact state laws governing local property assessments and tax notifications. By repealing and enacting new sections related to property assessment communications, the bill introduces clearer guidelines on what the notifications must include, which now requires an explicit mention of potential tax liabilities from increased valuations. The goal is to ensure that property owners understand their rights and the processes available to appeal their property assessments, reinforcing the fairness of property tax assessments across the state.

Summary

Senate Bill 1521 proposes significant modifications to the notification requirements for increases in property assessments in Missouri. The bill aims to enhance transparency and communication between property assessors and owners by mandating timely notifications whenever there is an increase in assessed property values. Specifically, assessors are required to notify property owners either in person or through mail, ensuring that they are informed of any changes that could affect their property taxes. This reinforces a system of accountability where landowners are afforded opportunities to contest assessment increases before they are imposed.

Contention

However, the bill may face contention regarding the details of implementation and the adequacy of the resources provided to the county assessors to comply with the new requirements. Critics may argue that the new mandates could place additional burdens on county offices, particularly in counties with fewer resources, potentially leading to inconsistent application of the law. Furthermore, there may be discussions around whether the potential increase in transparency effectively addresses existing concerns over property tax assessments and their impacts on community members.

Companion Bills

No companion bills found.

Previously Filed As

MO SB787

Modifies provisions relating to notifications for increased property assessments

MO SB85

Modifies provisions relating to the assessment of property

MO SB264

Modifies provisions relating to personal property assessments

MO SJR50

Modifies provisions relating to property tax assessments

MO HB629

Modifies provisions relating to personal property assessments

MO SB359

Modifies provisions relating to the assessment of personal property

MO SJR54

Modifies provisions relating to property tax assessments

MO SB414

Modifies provisions relating to the assessment of solar energy property

MO SJR34

Modifies provisions relating to property tax assessments

MO HB780

Modifies provisions relating to the assessed valuation of residential real property

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.